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All Journal Jurnal Akuntansi Kompetif Berajah Journal
Arif Nadzirul Haq E
Politeknik Negeri Sriwijaya
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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PENGARUH LITERASI ANGGARAN DAN MEDIA SOSIAL TERHADAP PERSEPSI MAHASISWA TENTANG TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH Arif Nadzirul Haq E; Bella Putrie Nindyawan
Jurnal Akuntansi Kompetif Vol. 9 No. 1 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i1.2553

Abstract

Transparency in regional financial management is an important foundation in creating accountable and trustworthy governance. This study explores how budget literacy and social media usage influence students' perceptions of transparency in regional financial management. The study used a quantitative approach with a survey method of 42 active accounting students who have taken public finance courses and have active social media accounts. Data were collected through a questionnaire compiled with a 5-point Likert Scale, then analysed using validity tests, reliability tests, classical assumption tests, and multiple linear regression analysis using the SPSS application. The results showed that budget literacy significantly influenced students' perceptions of transparency in regional financial management, social media also significantly influenced students' perceptions of transparency in regional financial management, and both variables simultaneously significantly influenced students' perceptions of transparency in financial management. These findings indicate that increasing budget literacy and utilizing social media as a means of budget education can strengthen students' positive perceptions of transparency in regional financial management, thus implicating the need for more comprehensive financial literacy programs in higher education institutions.
BLOCKCHAIN ADOPTION IN PUBLIC FINANCIAL MANAGEMENT: IMPLICATIONS FOR AUDITABILITY AND TRUST IN GOVERNMENT INSTITUTIONS Sri Hartati; Novira Fazri Nanda; Arif Nadzirul Haq E
Berajah Journal Vol. 6 No. 4 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i4.700

Abstract

The development of digital technology has driven the transformation of public financial management towards a more transparent, accountable, and efficient system. One innovation that has received significant attention is blockchain, which offers the characteristics of decentralization, transparency, data security, and immutable transaction recording. This study aims to analyze the adoption of blockchain in public financial management and its implications for auditability and increasing public trust in government institutions. The method used is a literature review, examining various scientific articles, research reports, and relevant academic publications regarding blockchain implementation in the public sector. The results of the study indicate that blockchain implementation has the potential to improve audit quality by providing a documented, real-time, accurate, and verifiable transaction trail. Furthermore, this technology can reduce the risk of data manipulation, increase transparency in budget use, and strengthen public oversight mechanisms. Other findings indicate that the increased transparency and accountability resulting from blockchain use contribute positively to building public trust in government institutions. However, blockchain adoption still faces various challenges, such as regulatory limitations, digital infrastructure readiness, human resource competency, and system interoperability issues. This research confirms that blockchain has strategic potential in supporting more accountable and trustworthy public financial governance reforms, but its success requires policy support, strengthening institutional capacity, and the development of an adequate digital ecosystem.
Co-Authors Bella Putrie Nindyawan Novira Fazri Nanda Sri Hartati